企业高级管理人员职务消费规范与治理研究

近年来,随着经济的快速发展,企业高级管理人员的职务消费水平逐渐提高,其中职务消费问题也普遍突出,出现了很多亟待解决的问题,比如有关职务消费的规章制度不健全、职务消费管理不足,职责模糊化等等。职务消费是企业的重要成本费用支出之一,只有建立规范的职务消费制度,才有利于企业节省开支,提升企业利润。因此,找到解决职务消费问题的对策是值得研究和探讨的话题。

A Study on the Standards and Management of Position-Related Consumption of SOE Executives

With the rapid development of economy in recent years, state-owned enterprises （SOE） executives have gradually increased their position-related consumption. With their consumption issues widely obvious, such problems need to be solved as imperfect rules and regulations, inadequate management, and vagueness about respon- sibility of position-related consumption. Position-related consumption forms a component of important costs and ex- penses of enterprises. Only by establishing the sound system of position-related consumption is it beneficial for enter- prises to cut down their expenditures and increase their profits. Therefore, it is worth studying and finding out the so- lutions to position-related consumption.